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This guidance note sets out an overview of the tax treatment of chargeable gains made by a company. For an overview of capital gains tax generally, see the Introduction to capital gains tax guidance note.

Chargeable gains are included as part of the taxable total profits (TTP) of a company, see the Taxable Total Profits (TTP) guidance note for further details.

Further details of the calculation of corporate capital gains are set out in the Calculation of corporate capital gains guidance note.

The Tolley Corporate capital gains ― toolkit pulls together various functional content resources that are relevant when advising on corporate capital gains.